CGE Models and Capital Income Tax Reforms [electronic resource] : The Case of a Dual Income Tax for Germany /
Radulescu, Doina Maria.author.
The book suggests a novel way how the effects of tax reforms especially in the field of capital income taxation can be measured by means of dynamic computable general equilibrium (CGE) models. Using a model calibrated to the German economy, the author evaluates and quantifies the effects of introducing a Dual Income Tax (DIT) in Germany. This tax reform is a currently hotly debated topic in Germany and has been suggested both by the German Council of Economic Advisors (GCEA) and by Prof. Hans-Werner Sinn. Thus, the book is of great interest not only for the academic but also for the business w
Description based upon print version of record.
The book suggests a novel way how the effects of tax reforms especially in the field of capital income taxation can be measured by means of dynamic computable general equilibrium (CGE) models. Using a model calibrated to the German economy, the author evaluates and quantifies the effects of introducing a Dual Income Tax (DIT) in Germany. This tax reform is a currently hotly debated topic in Germany and has been suggested both by the German Council of Economic Advisors (GCEA) and by Prof. Hans-Werner Sinn. Thus, the book is of great interest not only for the academic but also for the business w
Includes bibliographical references (p. [161]-168).
Why Does Germany Need a Reform of Capital Income Taxation? -- The Dual Income Tax -- The Model -- Simulation Results -- Conclusion.
Public finance.
Economic policy.
Macroeconomics.
Economic theory.
Public Economics.
Economic Policy.
Macroeconomics/Monetary Economics//Financial Economics.
Economic Theory/Quantitative Economics/Mathematical Methods.
Lecture notes in economics and mathematical systems